Toast the coconut: In a dry skillet over medium heat, toast 1 1/2 cups of unsweetened shredded coconut for 3–5 minutes, stirring often, until lightly golden and fragrant. Remove from heat to cool.

Make the “caramel” base: In a small saucepan over low heat, melt 3 tablespoons butter with 2 tablespoons coconut oil. Stir in 1/3 cup sugar-free brown sweetener, 2 tablespoons heavy cream, 1 teaspoon vanilla, and a pinch of sea salt. Simmer gently for 1–2 minutes, stirring, until smooth and slightly thickened. Don’t boil hard.

Combine the dry mix: In a bowl, add the toasted coconut, 1/2 cup almond flour, and 1/4 cup finely chopped pecans or walnuts (optional). Pour the warm caramel mixture over the top.

Mix and taste: Stir until everything is evenly coated and sticky. If you prefer sweeter, add 1–2 teaspoons powdered sweetener. If it seems dry, add 1–2 teaspoons extra cream.

Chill the mixture: Refrigerate for 10–15 minutes to firm up slightly, making it easier to shape.

Form the bites: Scoop heaping teaspoon-sized portions and roll into balls. Place on a parchment-lined tray. You should get 18–24 bites depending on size.

Melt the chocolate: In a microwave-safe bowl, melt 3/4 cup sugar-free dark chocolate chips in 20–30 second bursts, stirring between each. Add 1 teaspoon coconut oil for a smoother coating.

Coat or drizzle: Dip each bite into the melted chocolate with a fork, let excess drip off, then set back on the parchment. Alternatively, drizzle chocolate over the tops for a lighter coating.

Finish and chill: Sprinkle with flaky sea salt if you like. Refrigerate for 20–30 minutes until the chocolate sets.

Serve: Enjoy chilled or slightly cool. They’ll be firm yet pleasantly chewy.